State Taxation Of Trusts And Their Beneficiaries When There Are Multiple State Contacts,
2013
Maurice A. Deane School of Law at Hofstra University
State Taxation Of Trusts And Their Beneficiaries When There Are Multiple State Contacts, John Mcgown Jr.
ACTEC Law Journal
This article examines the state income taxation of testamentary trusts and individual trust beneficiaries when there are multiple state contacts. For matters of illustration, the focus is on states comprising the Northwest Idaho, Wyoming, Montana, Washington, Oregon, Nevada, and Utah. Since three of these states have no individual income tax, essence of the inquiry is limited to the state income tax systems of Idaho, Utah, Montana, and Oregon. Although the focus is on states in the Northwest, the concept applies nationwide. Before moving on to an examination of the state taxation topic, a review of the basic federal system of …
Killing Your Chances Of Inheriting: The Problem With The Application Of The Slayer Statute To Cases Of Assisted Suicide,
2013
Maurice A. Deane School of Law at Hofstra University
Killing Your Chances Of Inheriting: The Problem With The Application Of The Slayer Statute To Cases Of Assisted Suicide, Ryan Konsdorf, Scott Alden Prulhiere
ACTEC Law Journal
No abstract provided.
Wills, Trusts, Guardianships, And Fiduciary Administration,
2013
Mercer University School of Law
Wills, Trusts, Guardianships, And Fiduciary Administration, Mary F. Radford
Mercer Law Review
This Article describes selected cases and significant legislation from June 1, 2012 through May 31, 2013 pertaining to Georgia fiduciary law and estate planning.
Summary Of In Re Estate Of Bethurem, 129 Nev. Adv. Op. 92,
2013
Nevada Law Journal
Summary Of In Re Estate Of Bethurem, 129 Nev. Adv. Op. 92, Erica C. Smit
Nevada Supreme Court Summaries
The Court determined one issue: (1) whether, in the absence of a presumption of undue influence, a will contestant bears the burden of proving undue influence by a preponderance of the evidence.
Capital Gains Distributions Treated As Principal Under The Uniform Principal And Income Act,
2013
Notre Dame Law School
Capital Gains Distributions Treated As Principal Under The Uniform Principal And Income Act, James H. Seckinger
James H. Seckinger
No abstract provided.
Nonestate Planning,
2013
Notre Dame Law School
Page, Leonard, 1762-1836 (Sc 1191),
2013
Western Kentucky University
Page, Leonard, 1762-1836 (Sc 1191), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 1191. Receipts and sundry papers related to the estate of Leonard Page of Logan County, Kentucky.
Death, Taxes & Divorce: Why Every Ex-Spouse Needs A New Estate Plan,
2013
DePaul University
Death, Taxes & Divorce: Why Every Ex-Spouse Needs A New Estate Plan, Lindsey Paige Markus, Assistance From Evan D. Blewett
Evan Blewett
No one can escape the inevitable — death and taxes. And unfortunately, according to the U.S. Census Bureau nearly 50 percent of all marriages will end in divorce. The divorce process is incredibly stressful. Clients are often so overwhelmed with emotional, financial and legal complexities, they fail to consider the estate planning implications of their separation and divorce. However, proactive planning can help ensure assets do not pass to a soon-to-be-ex or a former spouse.
Wills, Trusts, And Estates,
2013
Hunton & Williams, L.L.P., Richmond, Virginia
Wills, Trusts, And Estates, J. William Gray Jr., Katherine E. Ramsey
University of Richmond Law Review
No abstract provided.
Faculty Colloquia, Spring 2010 Series,
2013
University of Missouri School of Law
Faculty Colloquia, Spring 2010 Series, Royce Barondes, Kimberle Crenshaw, Chris Elmendorf, Michael Kang, Oliver Moreteau, Deborah Pearlstein, Richard Peltz, Nirej Sekhon, Stephanie Stern, Lee-Ford Tritt, Michael Zimmer
Lee-ford Tritt
Spring 2010 Presenters January 25: Royce Barondes (University of Missouri School of Law), ABA Ratings of Federal District Court Judges and the Likelihood of a Shepard’s Warning Signal February 1: Stephanie Stern (Loyola University Chicago School of Law), The Inviolable Home: From Iconic Property to Relational Privacy in the Fourth Amendment February 8: Michael Kang (Emory University School of Law), Sore Loser Laws February 15: Oliver Moreteau (LSU Paul M. Hebert Law Center), The Future of Civil Codes in Europe February 22: Deborah Pearlstein (Princeton University Woodrow Wilson School for Public and International Affairs), After Deference: Formal Approaches to Interpretation …
Washington Trust Laws' Extreme Makeover: Blending With The Uniform Trust Code And Taking Reform Further With Innovations In Notice, Situs, And Representation,
2013
University of Washington School of Law
Washington Trust Laws' Extreme Makeover: Blending With The Uniform Trust Code And Taking Reform Further With Innovations In Notice, Situs, And Representation, Karen E. Boxx, Katie S. Groblewski
Washington Law Review
Washington trust laws were comprehensively revised in 2011 and 2013, resulting in the integration of concepts from the Uniform Trust Code and the addition of some novel provisions. This article discusses in depth the evolution of Washington law regarding the duties to inform and report, the situs of a trust, and representation of interested parties. In addition, this article discusses other UTC provisions that were integrated into Washington statutes and gives an explanation of any departures from UTC language and prior Washington law.
Washington Trust Law's Extreme Makeover: Blending With The Uniform Trust Code And Taking Reform Further With Innovations In Notice, Situs, And Representation,
2013
University of Washington School of Law
Washington Trust Law's Extreme Makeover: Blending With The Uniform Trust Code And Taking Reform Further With Innovations In Notice, Situs, And Representation, Karen E. Boxx, Katie S. Groblewski
Articles
Washington trust laws were comprehensively revised in 2011 and 2013, resulting in the integration of concepts from the Uniform Trust Code and the addition of some novel provisions. This article discusses in depth the evolution of Washington law regarding the duties to inform and report, the situs of a trust, and representation of interested parties. In addition, this article discusses other UTC provisions that were integrated into Washington statutes and gives an explanation of any departures from UTC language and prior Washington law.
Living And Dying In A Digital World: Estate Planning For Digital Assets,
2013
Rutgers University
Living And Dying In A Digital World: Estate Planning For Digital Assets, Greg Lastowka
Greg Lastowka
A brief and practical overview of virtual property issues in the context of estate planing.
Graev: Conditional Facade Easement,
2013
University of Baltimore School of Law
Graev: Conditional Facade Easement, Wendy G. Gerzog
All Faculty Scholarship
In Graev v. Commissioner, the Tax Court decided whether the taxpayers’ donations of a facade easement and cash contributions were conditional gifts and therefore disallowable as charitable deductions under the requirements of the regulations. The court reviewed the facts to determine whether the condition was allowed because it was “so remote as to be negligible.” The taxpayers argued that case law at the time of the donation allowed for a donation of between 10 and 15 percent of the value of the property, and that they had deducted a value constituting 11 percent of the property’s appraised value; that the …
Au Revoir, Will Contests: Comparative Lessons For Preventing Will Contests ,
2013
University of Nevada, Las Vegas -- William S. Boyd School of Law
Au Revoir, Will Contests: Comparative Lessons For Preventing Will Contests , Margaret Ryznar, Angelique Devaux
Nevada Law Journal
No abstract provided.
The Dilution Of The Trust,
2013
Cornell University Law School
The Dilution Of The Trust, Gregory Alexander
Gregory S Alexander
Trust-like arrangements are appearing in civil law jurisdictions at an increasing rate. Two or three decades ago, such a development would have been unthinkable. But few, if any, of the new arrangements are true trusts, that is, trusts as the common lawyer would recognize them. These civilian arrangements are diluting the trust. For example, the Draft EU Directive on Protected Funds, which appeared in 2009, does not authorize the trust but rather what we might the “trust-lite.” This paper considers some reasons for the spread of these trust-like devices and discusses possible implications for common-law trusts.
The Hide And Seek Of Creditors And Debtors: Examining The Effectiveness Of Domestic Asset Protection Trusts For The Massachusetts Settlor,
2013
SelectedWorks
The Hide And Seek Of Creditors And Debtors: Examining The Effectiveness Of Domestic Asset Protection Trusts For The Massachusetts Settlor, Nina Dow
Nina Dow
No abstract provided.
Life Insurance Lessons From A ‘Sopranos’ Star,
2013
DePaul University
Life Insurance Lessons From A ‘Sopranos’ Star, Lindsey Paige Markus, Assistance From Evan D. Blewett
Evan Blewett
James Gandolfini has been gracing the headlines over the past few months. Surprisingly, the publicity surrounding the late television star’s death is not focused on his award-winning performance in “The Sopranos” or a Hollywood scandal — but rather his estate planning. Tony Soprano certainly missed some extraordinary estate planning opportunities...
San Marino - Digest Of Trust Law,
2013
Selected Works
San Marino - Digest Of Trust Law, Andrea Vicari Avv.
Andrea Vicari Avv.
No abstract provided.
Evans V. Abney: Reverting To Segregation ,
2013
Selected Works
Evans V. Abney: Reverting To Segregation , David S. Bogen
David S. Bogen
No abstract provided.
